Gauhati University B. Com 2nd Sem Syllabus
CBCS Pattern
B. Com 2nd Sem Hons and Non-Hons
Gauhati University B.Com 2nd
Sem Syllabus Hons |
||
ENV-AE-2014 |
Environmental
Studies. |
Ability-Enhancement Compulsory Course (AECC)-2 |
COM-HC-2026 |
Corporate
Accounting. |
Core Course C-3 |
COM-HC-2036 |
Corporate
Laws. |
Core Course C-4 |
COM-GE-2046
(A) COM-GE-2046
(B) |
Any one of the following Macro
Economics. Insurance
& Risk Management. |
Generic Elective (GE)-2 Generic Elective (GE)-2 |
Gauhati University B.Com 2nd
Sem Syllabus Non Hons (Regular) |
||
ENV-AE-2014 |
Environmental
Studies. |
Ability-Enhancement Compulsory Course (AECC)-2 |
COM-RC-2026 |
Business
Law. |
Core Course C-3 |
COM-RC-2036 |
Business
Mathematics and Statistics. |
Core Course C-4 |
ENG-CC-2016 |
English-II.
(Syllabus Not Available) |
Language-2 |
ENV -AE -2014:
Environmental Studies Syllabus
Ability Enhancement
Compulsory Course
Total marks: 100
(External: 80 + Internal: 20)
No. of Credits: 4 No.
of hours: 60
(Approved in the
Academic Council 08-11-2019)
Unit1:
Introduction to Environmental Studies (3 lectures)
• Multidisciplinary nature of environmental studies;
• Scope and importance;
• Concept of sustainable development
Unit
2: Ecosystems (8 lectures)
• What is an ecosystem? Structure and function of ecosystem:
Energy flow in an ecosystem: food chains, food web and ecological succession.
Case studies of the following ecosystems:
a) Forest ecosystem
b) Grassland ecosystem
c) Aquatic ecosystems (ponds, streams, lakes, rivers)
d) Mountain ecosystem
Unit
3: Natural Resources: Types, Renewable and Non-renewable Resources (8 lectures)
• Land resources: land use change; land degradation, soil erosion
and desertification
• Forest resources: Deforestation: Causes and impacts due to
mining, Construction of big dams and their effects on forests and people.
• Water resources: Use and over-exploitation of surface and ground
water, floods, droughts, conflicts over water (international & inter-state:
Indo-China, Indo-Bangladesh, Cauvery disputes).
• Energy resources: Renewable and non-renewable energy sources,
use of alternate energy sources, growing energy needs, case studies – coal
mining, crude oil extraction.
Unit
4: Biodiversity and Conservation (8 lectures)
• Levels of biological diversity: genetic, species and ecosystem
diversity; Biogeographic zones of India; Biodiversity patterns and global
biodiversity hot spots
• India as a mega-biodiversity nation; Endangered and endemic
species of India
• Threats to biodiversity: Habitat loss, poaching of wildlife,
man- wildlife conflicts, biological invasions; Conservation of biodiversity:
In-situ and Ex situ conservation of biodiversity.
• Ecosystem and diversity services: Ecological, economic, social,
ethical, aesthetic and informational value.
Unit
5: Environmental Pollution (8
lectures)
• Environmental pollution: types, causes, effects and controls;
Air, water, soil and noise pollution
• Nuclear hazards and human health risks
• Solid waste management: Control measures of urban and industrial
waste.
• Pollution case studies – Bharalu river, Deepor Beel, Kolong
river
Unit
6: Environmental Policies & Practices (8 lectures)
• Climate change, global warming, ozone layer depletion, acid rain
and impacts on human communities and agriculture
• Environment Laws: Environment Protection Act; Air (Prevention
& Control of Pollution) Act; Water (Prevention and control of pollution)
Act; Wildlife Protection Act; Forest Conservation Act. International
agreements, policies and treaties; Montreal and Kyoto protocols and Convention
on Biological Diversity (CBD), CITES.
• Nature reserves, tribal populations and rights, and human
wildlife conflicts in the context of Assam
Unit
7: Human Communities and the Environment (9 lectures)
• Human population growth: Impacts on environment, human health
and welfare.
• Resettlement and rehabilitation of project affected persons;
case studies.
• Disaster management: floods, earthquake, cyclones and landslides
• Environmental movements: Chipko, Silent valley, Narmada Bachao,
Bishnois of Rajasthan.
• Environmental ethics: Role of Indian and other religions and
cultures in environmental conservation.
• Environmental communication and public awareness, case studies
(CNG, electric vehicles, green energy, waste minimization)
Unit
8: Field work (Equivalent to 8 lectures)
• Visit to an area to document environmental assets:
river/forest/flora/fauna, etc.
• Visit to a local polluted site -
Urban/Rural/Industrial/Agricultural.
• Study of common plants, insects, birds and basic principles of
identification.
• Study of simple ecosystems- pond, river, stream
Suggested
Readings:
1. Bharucha Erach: Text book on Environmental Studies, UGC, New
Delhi
2. Carson, R 2002. Silent Spring. Houghton Mifflin Harcourt.
3. De A.K.: Environmental Chemistry, Wiley Eastern Ltd.
4. Kaushik Anubha and C.P. Kaushik: Perspective in Environmental
Studies, New Age International
5. Rajagopalan, R. (2018). Environmental Studies. (3rd Edition)
Oxford University Press
6. S. C. Santra (2011): Environmental Science, New Central Book
Agency
Gauhati University B.
Com 2nd Sem Syllabus
COM-HC-2016: CORPORATE
ACCOUNTING
Total Marks: 100
Credit: 6
Lectures 65
Objectives:
To help the students to acquire the conceptual knowledge of the
corporate accounting and to learn the techniques of preparing the financial
statements.
Unit
- I: Final Accounts 16
Preparation
of Final Accounts of a Joint Stock Company (as per Companies Act, 2013) with
necessary adjustments.
Unit
- II Incentive Equity, Buy Back, and Valuation of shares and goodwill: 16
1. Incentive
Equity: Right and Bonus Shares – Meaning, Advantages and Disadvantages,
Provisions as per Companies Act, 2013 and their Accounting Treatment.
2. Buy
back of shares: Meaning, Provisions of Companies
Act, 2013 and Accounting Treatment.
3. Valuation
of shares and goodwill: Meaning, provision of Companies
Act on Valuation of Shares and Valuation of Goodwill, Concepts and calculation:
simple problem only.
Unit
III: Internal Reconstruction of Companies: 16
Concept
and meaning of Internal Reconstruction, Different forms of Internal
Reconstruction; Provisions as per Companies Act and Accounting treatment for
Alteration of Share Capital and Reduction of Share Capital; Preparation of
Balance Sheet after Internal Reconstruction.
Unit
- IV Amalgamation of Companies: 16
Meaning
and objectives; Provisions as per Accounting Standard 14; Amalgamation in the
nature of Merger and Purchase; Consideration for Amalgamation; Accounting
Treatment for Amalgamation and preparation of Balance Sheet after Amalgamation.
Unit
V. Accounts of Holding Company 16
Concept
and meaning of different terms: holding company, subsidiary company,
pre-acquisition profit/loss, post-acquisition profit/loss, minority interest;
cost of control.
Meaning
and needs for consolidation of financial statements as per AS 21.
Preparation
of consolidated balance sheet of a holding company with one subsidiary.
Note:
1. The relevant Indian Accounting Standards in line with the IFRS
for all of the above topics should be covered.
2. Any revision of relevant Indian Accounting Standard would
become applicable immediately.
Suggested
Readings:
1.
Hanif and Mukherjee: Corporate Accounting.
2.
B. B. Dam, H C Gautam and others, Corporate Accounting, Gayetri Publications,
Guwahati.
3.
K. R. Das & K. M. Sinha. Corporate Accounting.
4.
M.C. Shukla, T.S. Grewal and S.C.
Gupta. Advanced Accounts. S. Chand
& Co., New Delhi.
5.
S. N. Maheshwari Corporate Accounting
-, Vikash Publishing House.
6.
S. Sehgal & D. Sehgal, Advanced
Accounting Taxmann Publication.
7.
Modern Accounting by Hanif and
Mukherjee, Tata McGraw Hill.
8.
V. K. Saxena Advanced Accounting -
Sultan Chand & sons.
***
Gauhati University B.
Com 2nd Sem Syllabus
COM-HC-2026: CORPORATE
LAWS
Marks: 100
Credit: 6
Lectures: 65
Objective:
The objective of the course is to impart basic
knowledge of the provisions of the Companies Act 2013 and the Depositories Act,
1996. Case studies involving issues in corporate laws are required to be
discussed.
UNIT
1: Introduction 15
Lectures
Administration
of Company Law [including National Company Law Tribunal (NCLT), National
Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a
company; lifting of corporate veil; types of companies including one-person
company, small company, and dormant company; association not for profit;
illegal association; formation of company, on-line filing of documents,
promoters, their legal position, pre-incorporation contract; on-line
registration of a company.
UNIT
2: Documents 15 Lectures
Memorandum
of association, Articles of association, Doctrine of constructive notice and
indoor management, prospector-shelf and red herring prospectus, misstatement in
prospectus, GDR; book-building; issue, allotment and forfeiture of share, transmission
of shares, buyback and provisions regarding buyback; issue of bonus shares.
UNIT
3: Management 15
Lectures
Classification
of directors, women directors, independent director, small shareholder’s
director; disqualifications, director identity number (DIN); appointment; Legal
positions, powers and duties; removal of directors; Key managerial personnel,
managing director, manager;
Meetings: Meetings of shareholders
and board of directors; Types of meetings, Convening and conduct of meetings,
Requisites of a valid meeting, postal ballot, meeting through video
conferencing, e-voting.
Committees
of Board of Directors - Audit Committee, Nomination and Remuneration Committee,
Stakeholders Relationship Committee, Corporate Social Responsibility Committee.
UNIT
4: 15
Lectures
Dividends, Accounts, Audit: Provisions relating to payment of
Dividend, Provisions relating to Books of Account, Provisions relating to
Audit, Auditors' Appointment, Rotation of Auditors, Auditors' Report,
Secretarial Audit.
Winding Up:
Concept and modes of Winding Up.
Insider
Trading, Whistle Blowing: Insider Trading; meaning
& legal provisions; Whistle- blowing: Concept and Mechanism.
UNIT
5: Depositories Law 5
Lectures
The
Depositories Act 1996 – Definitions; rights and obligations of depositories;
participants issuers and beneficial owners; inquiry and inspections, penalty.
Suggested Readings:
1.
MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers),
Delhi.
2.
GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.
3.
Anil Kumar, Corporate Laws, Indian Book House, Delhi.
4.
Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press,
Delhi.
5.
Avtar Singh, Introduction to Company Law, Eastern Book Company.
6.
Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.
7.
Manual of
Companies Act, Corporate Laws and SEBI Guideline, Bharat Law
House, New Delhi.
8.
A
Compendium of Companies Act 2013, along with Rules, by
Taxmann Publications.
9.
Gower and Davies, Principles of Modern Company Law,
Sweet & Maxwell.
10.Sharma,
J.P., An Easy Approach to Corporate
Laws, Ane Books Pvt. Ltd., New Delhi.
Note: Latest edition of text books may be used.
***
Gauhati University B.
Com 2nd Sem Syllabus
COM-GE-2016: MACRO
ECONOMICS
Marks: 100
Credit: 6
Lectures: 65
Objectives:
The course aims at providing the student with knowledge of basic
concepts of the macro economics. The modern tools of macro-economic analysis
are discussed and the policy framework is elaborated, including the open
economy.
Contents
Unit
1: Introduction 5
Lectures
Concepts
and variables of macroeconomics, income, expenditure and the circular flow,
components of expenditure. Static macroeconomic analysis short and the long run
– determination of supply, determination of demand, and conditions of equilibrium.
Unit
2: Economy in the short-run 20
Lectures
IS–LM
framework, fiscal and monetary policy, determination of aggregate demand,
shifts in aggregate demand, aggregate supply in the short and long run, and
aggregate demand- aggregate supply analysis.
Unit
3: Inflation, Unemployment and Labour market 20
Lectures
Inflation:
Causes of rising and falling inflation, inflation and interest rates, social
costs of inflation; Unemployment – natural rate of unemployment, frictional and
wait unemployment. Labour market and its interaction with production system; Phillips
curve, the trade-off between inflation and unemployment, sacrifice ratio, role
of expectations adaptive and rational.
Unit
4: Open economy 13 Lectures
Open
economy – flows of goods and capital, saving and investment in a small and a
large open economy, exchange rates, Mundell – Fleming model with fixed and
flexible prices in a small open economy with fixed and with flexible exchange
rates, interest-rate differentials case of a large economy.
Unit
5: 7 Lectures
Behavioral
Foundations- Investment –determinants of business fixed investment, effect of
tax, determinants of residential investment and inventory investment. Demand
for Money – Portfolio and transactions theories of demand for real balances,
interest and income Elasticities of demand for real balances. Supply of money.
Suggested
Readings
1.
Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning.
2.
Robert J Gordon, Macroeconomics, Pearson Education.
3.
Branson, William H. Macroeconomic Theory and Policy.
HarperCollins India Pvt. Ltd.
4.
Rudiger Dornbusch and Stanley Fischer,
Macroeconomics. McGraw-Hill
Education.
5.
Rudiger Dornbusch, Stanley Fischer,
and Richard Startz, Macroeconomics. McGraw-Hill
Education.
6.
Oliver J. Blanchard, Macroeconomics, Pearson Education.
7.
G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education.
8.
Shapiro, Macroeconomic Analysis,
9.
Paul A Samuelson, William D Nordhaus,
and Sudip Chaudhuri, Macroeconomic, McGraw-Hill
Education.
Note:
Latest edition of text books may be used.
***
Gauhati University B.
Com 2nd Sem Syllabus
COM-GE-2026: Insurance
& Risk Management
Marks: 100
Credit: 6
Lectures 65
Objective:
To develop on understanding among students about identifying analyzing and
managing various types of risk. Besides, the students will be in a position to
understand principles of insurance and its usefulness in business along with
its regulatory framework.
Unit
I: 15 Lectures
Concept
of Risk, Types of Risk, Managing Risk, Sources and Measurement of Risk, Risk
evaluation and Prediction Disaster Risk Management, Risk Retention and
transfer.
Unit
II: 15 Lectures
Concept
of Insurance, Need for Insurance, Globalization of Insurance Sector,
Reinsurance, Co-insurance, Assignment Endowment.
Unit
III: 20 Lectures
Nature
of Insurance Contract, Principle of utmost Good Faith, Insurable Interest,
proximity cause, contribution and subrogation, indemnity, Legal Aspect of
insurance contract. Types of insurance: Life and Fire Insurance, Health
insurance, Marine Insurance, Automobile Insurance.
Unit
IV: 15 Lectures
Control
of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of
Perits, Actuaries, Computation of Insurance Premium.
Regulatory
Framework of Insurance: Role, Power and Functions of IRDA, Composition of IRDA,
IRDA Act, 1999.
Suggested
Readings:
1.
George, E. Rajda, Principles of Risk
Management and Insurance, Pearson Education.
2.
Dorfman, Marks S., Introduction to
Risk Management and Insurance, Pearson.
3.
All the three modules of Insurance and
Risk Management by Institute of Chartered Accountants of India.
4.
Gupta P.K. insurance and Risk
Management, Himalya Publishing House.
5.
Mishra, M.N. Principles and Practices
of Insurance, S. Chand and Sons.
6.
Dinsdale, W.A. Elements of Insurance,
Pitaman.
7.
Black.K. and H.D. Skipper, Life and
Health Insurance, Pearson Education.
8.
Crine. F., Insurance Principles and
Practices, John Wiley and Sons, New York.
9.
Vaughan, E.J. and Vaughan T.,
Fundamentals of Risk & Insurance, Wiley and Sons, New York.
10.
Hansell, D.S. Element of Insurance,
MacDonlald and Evans Ltd.
Note: Latest edition of test book may be used.
***
Gauhati University B.
Com 2nd Sem Syllabus
COM-RC-2026: BUSINESS
LAW
Duration: 3 hrs.
Marks: 100
Lectures: 65
Objective:
The objective of the course is to impart basic knowledge of the
important business legislation along with relevant case law.
Contents:
Unit
1: The Indian Contract Act, 1872: General Principle of Law of Contract 13 Lectures
(a) Contract
– meaning, characteristics and kinds.
(b) Essentials
of a valid contract - Offer and acceptance, consideration, contractual
capacity, free consent, legality of objects.
(c) Void
agreements.
(d) Discharge
of a contract – modes of discharge, breach and remedies against breach of contract.
(e) Contingent
contracts.
(f)
Quasi – contracts.
Unit
2: The Indian Contract Act, 1872: Specific Contract 13 Lectures
(a) Contract
of Indemnity and Guarantee.
(b) Contract
of Bailment.
(c) Contract
of Agency.
Unit
3: The Sale of Goods Act, 1930 13
Lectures
(a) Contract
of sale, meaning and difference between sale and agreement to sell.
(b) Conditions
and warranties.
(c) Transfer
of ownership in goods including sale by a non-owner.
(d) Performance
of contract of sale.
(e) Unpaid
seller – meaning, rights of an unpaid seller against the goods and the buyer.
Unit
4: Partnership Laws 13
Lectures
(A)
The Partnership Act, 1932
(a) Nature
and Characteristics of Partnership.
(b) Registration
of a Partnership Firms.
(c) Types
of Partners.
(d) Rights
and Duties of Partners.
(e) Implied
Authority of a Partner.
(f)
Incoming and outgoing Partners.
(g) Mode
of Dissolution of Partnership.
(B) The
Limited Liability Partnership Act, 2008
(a) Salient
Features of LLP.
(b) Differences
between LLP and Partnership, LLP and Company.
(c) LLP
Agreement,
(d) Partners
and Designated Partners.
(e) Incorporation
Document.
(f)
Incorporation by Registration.
(g) Partners
and their Relationship.
Unit
5 (A): The Negotiable Instruments Act 1881 13
Lectures
(a)
Meaning, Characteristics, and Types of
Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque
(b)
Holder and Holder in Due Course,
Privileges of Holder in Due Course.
(c)
Negotiation: Types of Endorsements.
(d)
Crossing of Cheque.
(e)
Bouncing of Cheque.
5 (B):
Right to Information Act 2005:
Important definitions, object,
scope, obligation of public authorities under the act; rights for obtaining
information; disposal of request, information commission, appeal and penalties.
Suggested
Readings:
1.
M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House,
New Delhi.
2.
Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3.
Ravinder Kumar, Legal Aspects of Business, Cengage
Learning.
4.
SN Maheshwari and SK Maheshwari, Business Law, National Publishing
House, New Delhi.
5.
Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6.
Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book
House.
7.
Sushma Arora, Business Laws, Taxmann Publications.
8.
Akhileshwar Pathak, Legal Aspects of Business, McGraw
Hill Education, 6th ed.
9.
P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education.
10.
Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd.,
New Delhi.
Note:
Latest edition of text books may be used.
Suggested Readings:
1.
M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House,
New Delhi.
2.
Avtar Singh, Business Law, Eastern Book Company, Lucknow.
3.
Ravinder Kumar, Legal Aspects of Business, Cengage
Learning.
4.
SN Maheshwari and SK Maheshwari, Business Law, National Publishing
House, New Delhi.
5.
Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.
6.
Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book
House.
7.
Sushma Arora, Business Laws, Taxmann Publications.
8.
Akhileshwar Pathak, Legal Aspects of Business, McGraw
Hill Education, 6th ed.
9.
P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education.
10.
Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd.,
New Delhi.
Note:
Latest edition of text books may be used.
***
Gauhati University B.
Com 2nd Sem Syllabus
COM-RC-2036: BUSINESS
MATHEMATICS AND STATISTICS
Marks: 100
Lectures: 65
Objective:
The objective of this course is to familiarize students with the
applications of mathematics and statistical techniques in business
decision-making.
Part
– A: Business Mathematics (30 Marks)
Unit
1: Matrices Lectures:
7
Definition
of a matrix. Types of matrices; Algebra of matrices. Calculation of values of
determinants up to third order (Properties are excluded); Solution of
Simultaneous linear equations involving three variables by Cramer’s Rule;
Applications of matrices to solution of simple business and economic problems.
Unit
2: Differential Calculus Lectures:
8
Mathematical
functions and their types – linear, quadratic, polynomial; Concepts of limit
and continuity of a function; Concept of differentiation; Rules of
differentiation – simple standard forms like derivatives of xn, ex
and logx. Applications of differentiation in marginal analysis in economics and
business problems relating to cost, revenue and profit functions.
Unit
3: Basic Mathematics of Finance Lectures:
11
(a)
Concepts of Simple and compound
interest- solution of related problems.
(b)
Time and work; simple cases.
(c)
Ratio and proportion; Simple cases.
Part
– B: Business Statistics (50 Marks)
Unit
1: Uni-variate Analysis Lectures:
12
Measures
of Central Tendency including arithmetic mean, geometric mean and harmonic
mean: uses and applications to business problem; mode and median. Partition
values - quartiles, deciles, and percentiles.
Measures
of Variation: absolute and relative. Range, quartile deviation and mean
deviation; Variance and Standard deviation: calculation and properties.
Unit
2: Bi-variate Analysis Lectures:
12
Simple
Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's
co-efficient and Spearman’s rank correlation (Tied rank is excluded).
Simple
Linear Regression Analysis: Regression equations and estimation. Relationship
between correlation and regression coefficients; Difference between correlation
and regression.
Unit
3: Time-based Data: Index Numbers and Time-Series Analysis Lectures: 15
Meaning
and uses of index numbers; price relative, Construction of index numbers:
Aggregative and average of relatives – simple and weighted (Laspeyre’s, Paasche’s
and Fisher’s Indices are to be included only), Construction of consumer price
indices, Limitation of Index number.
Components
of time series; additive and multiplicative models; Trend analysis: Finding
trend by moving average method and Fitting of linear trend line using principle
of least squares.
Suggested
Readings:
1.
J. K. Singh, Business Mathematics, Himalaya Publishing House.
2.
S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.
3.
S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand
and Sons, New Delhi.
4.
M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series,
McGraw Hill Publishing Co.
5.
A Text Book of Business Mathematics,
Padmalochan Hazarika, S. Chand and Company Limited, New Delhi.
6.
A Text Book of Business Statistics,
Padmalochan Hazarika, S. Chand and Company Limited, New Delhi.
***
Post a Comment
Kindly give your valuable feedback to improve this website.